https://www.taxtmi.com/caselaws?id=43644 A customs exemption or duty-variation notification under Section 25 of the Customs Act becomes legally effective only when it is duly published in the official gazette and made available to the public. A notification is not operative merely because it is dated or printed; affected persons must have access to its contents before it can be enforced against them. On the admitted facts, the gazette carrying the notification was placed on sale only after the importer had filed the Bill of Entry and paid duty, so the notification could not be used to levy duty to the importer's detriment. The challenge to Section 15 and other issues was left open. en-us Mon, 19 Apr 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43644 A customs exemption or duty-variation notification under Section 25 of the Customs Act becomes legally effective only when it is duly published in the official gazette and made available to the public. A notification is not operative merely because it is dated or printed; affected persons must have access to its contents before it can be enforced against them. On the admitted facts, the gazette carrying the notification was placed on sale only after the importer had filed the Bill of Entry and paid duty, so the notification could not be used to levy duty to the importer's detriment. The challenge to Section 15 and other issues was left open. Case-Laws Customs Mon, 19 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43644